United States IRC sections
Statute section
IRC section 441
Period for computation of taxable income
Country
United States
Section
441
Updated
2026-05-20
Operative text
Section 441 establishes the annual accounting period (taxable year) used to compute taxable income. Taxpayers generally use the calendar year, but may use a fiscal year if they keep books on that basis, subject to limits in Sections 444 and 706 for certain entities.
Cross-references
26 U.S.C. 44226 U.S.C. 706
Related cases
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
Primary sources
- 26 U.S.C. section 441Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.